Le lien vers cette page a été envoyé avec succès aux destinataires.
What are the tax procedures for a real estate donation?
Verified 11 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)
You receive a property by donation? The situation depends on where the donor. You have to pay gift tax. Exemptions exist in some cases.
What applies to you ?
The donor is domiciled in France
If you receive a gift of real estate, you must pay tax.
Real estate donations require the intervention of a notary and a authentic instrument.
The notary is responsible for tax procedures, in particular:
- Declaration of the donation
- Donation rights
- Land Advertising
If the donor is domiciled in France, you must to pay gift tax on goods received situated in France or abroad.
However, special rules apply for certain goods, in particular in the following cases:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Historical monument
If the building is classified or entered in the supplementary inventory of historical monuments, the donation is exempt under certain conditions.
Forestry or agricultural goods
The donation is partially exempted under certain conditions.
New dwelling acquired between June 1993 and December 1994 (or between August and December 1995)
For 1re transfer of the property, the donation is partially exempted under certain conditions.
Rental housing acquired between August 1995 and December 1996
For 1re transfer of the property, the donation is partially exempted under certain conditions.
The donor is domiciled abroad
If you receive a gift of real estate, you must pay tax.
Real estate donations require the intervention of a notary and a authentic instrument.
The notary is responsible for tax procedures, in particular:
- Declaration of the donation
- Donation rights
- Land Advertising
Taxation depends on your tax domicile, as the recipient of the gift:
Répondez aux questions successives et les réponses s’afficheront automatiquement
You reside in France on the day of the donation
You have resided in France for at least 6 years during the 10 years prior to the donation
The assets located in France and abroad are subject to the payment of gift tax.
You did not reside in France for at least 6 years during the 10 years before the donation
The property situated in France are subject to the payment of gift tax.
You do not reside in France on the day of the donation
The property situated in France are subject to the payment of gift tax.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To get information about your situation
Notary
- General Tax Code: Article 750bTerritorial rules for gift rights
- General Tax Code: Article 795aHistorical monument
- BOFIP-Taxes No BOI-ENR-DMTG-20 relating to the tax regime for donations
- Bofip-Taxes n°BOI-ENR-DMTG-20-20-20 relating to exemptions from gift tax
- Bofip-Taxes No. BOI-ENR-DMTG-10-20-30-50 on exemptions due to the nature of the goods transferredExemptions related to property transferred (timber and forests, dwellings acquired on certain dates)
FAQ
- Gift rights: calculation and paymentService-Public.fr
- Make a donation Service-Public.fr
- I'm making a donationMinistry of Finance
- Historical monumentLegifrance
- Wood and forestsLegifrance
- Housing acquired nine between June 1993 and December 1994Legifrance
- Rental housing acquired between August 1995 and December 1996Legifrance